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10.62

Manufacture of starches and starch products

- manufacture of starches from rice, potatoes, maize etc. - wet corn milling - manufacture of glucose, glucose syrup, maltose, inulin etc. - manufacture of gluten - manufacture of tapioca and tapioca substitutes prepared from starch - manufacture of corn oil

Name
Manufacture of starches and starch products
Sector
C - Manufacturing

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • manufacture of starches from rice, potatoes, maize etc.
  • wet corn milling
  • manufacture of glucose, glucose syrup, maltose, inulin etc.
  • manufacture of gluten
  • manufacture of tapioca and tapioca substitutes prepared from starch
  • manufacture of corn oil

Usually excludes

  • manufacture of lactose (milk sugar), see 10.51
  • production of cane or beet sugar, see 10.81

Source: the official APR activity classification.